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An Analysis Of The Financial Reporting Quality Of Early Adopters Of Accounting Standards Update, Asu 2016-02, Hannah D. Eubanks
An Analysis Of The Financial Reporting Quality Of Early Adopters Of Accounting Standards Update, Asu 2016-02, Hannah D. Eubanks
Theses and Dissertations
In 2016, the Financial Accounting Standards Board updated the way lease transactions are reported. This paper offers insight into the financial reporting quality of the early adopters of Accounting Standards Update on Leases, ASU 2016-02. Methodology modeled after an event study on clawback provisions conducted by Dehaan, Hodge, and Shelvin (2013) aids in the development of the hypothesis and matched-sample event study using restatements and audit opinions as proxies for financial reporting quality. It is hypothesized that the early adopters of ASU 2016-02 will have better financial reporting quality when compared to a control group. Results do not support the …
Accounting For A Developing World: A Look At International Standards On Developing Countries, Samuel C. Thompson
Accounting For A Developing World: A Look At International Standards On Developing Countries, Samuel C. Thompson
Chancellor’s Honors Program Projects
No abstract provided.
Impact Of Adopting The International Financial Reporting Standards On Book-Tax Differences: Evidence From Dutch Listed Companies, Jinky Lunaspe Dagoon
Impact Of Adopting The International Financial Reporting Standards On Book-Tax Differences: Evidence From Dutch Listed Companies, Jinky Lunaspe Dagoon
Theses Digitization Project
This study empirically examines how the adoption of new accounting standards impacts book-tax differences (BTDs) and analyzes the role of changes in accounting rules as an important function of the book-tax income gap. The primary objective of this study is to present preliminary evidence on how the adoption of the International Financial Reporting Standards (IFRS) impacts the book-tax income gap in the case of the public firms in the Netherlands, a country with low book tax alignment. This objective is accomplished through empirical investigation of data on book-tax differences (BTDS) from a sample of Dutch firms listed in the Eupnext …